Any income received by any person on behalf of “Raja Rammohan Roy Library Foundation, Block-DD-34, Sector-Salt Lake City, Kolkata exempted under Section 10 (23C)(iv)

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....n 10 (23C)(iv) NOTIFICATION No. 14/2007, dated 22-1-2007 In exercise of powers conferred by the sub-clause (iv) of the clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any income received by any person on behalf of Raja Rammohan Roy Library Foundation, Block-DD-34, Sector-Salt Lake City, Kolkata (hereinafter the Institution) shall n....

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....tion (5) of the section 11 ; (c) this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution an separate books of account are maintained in respect of such business; (d) the Institution will regularly file its return of income before the Income-tax authority in accordance ....